SIREN : 342631934
SCUTUM is a French company founded 38 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category ETI shows in 2024 a revenue of 4.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 3 953 895 € | 4 293 413 € | 4 458 276 € | 4 428 766 € | 4 600 415 € | 5 414 058 € | 5 230 474 € | 8 443 651 € | 10 004 292 € |
| Net income | -5 397 608 € | -4 256 524 € | -4 915 743 € | -3 670 973 € | -3 331 971 € | 496 478 € | -855 663 € | 4 676 280 € | 6 685 367 € |
| EBITDA | -6 168 212 € | -4 211 722 € | -12 367 530 € | -2 996 209 € | -3 823 015 € | -1 561 407 € | -675 795 € | 948 644 € | 2 614 710 € |
| Net margin | -136.5% | -99.1% | -110.3% | -82.9% | -72.4% | 9.2% | -16.4% | 55.4% | 66.8% |
In 2024, SCUTUM achieves revenue of 4.0 M€. Revenue is declining over the period 2016-2024 (CAGR: -11.0%). Slight decline of -8% vs 2023. After deducting consumption (0 €), gross margin stands at 4.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6.2 M€, representing -156.0% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -46%, reducing margin by 57.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5.4 M€ (-136.5% of revenue), which will impact equity.
3 953 895 €
3 953 895 €
-6 168 212 €
-1 075 230 €
-5 397 608 €
-156.0%
The debt ratio (= Financial debt / Equity x 100) stands at 2457%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
2456.819%
3.83%
-152.368%
-51.972
41.9%
In 2024, the debt ratio of SCUTUM (2456.82) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SCUTUM (3.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SCUTUM (-51.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 5292.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
5292.06
-333.344
In 2024, the liquidity ratio of SCUTUM (5292.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of SCUTUM (-333.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 695 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. The gap of 602 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 23899 days of revenue, i.e. 262.5 M€ to permanently finance. Over 2016-2024, WCR increased by +560%, requiring additional financing.
262 480 624 €
695 j
93 j
0 j
23899 j
Based on 69 transactions of similar company sales
in 2024,
the value of SCUTUM is estimated at
2 605 221 €
(range 1 516 162€ - 2 880 745€).
The price/revenue ratio is 0.66x
(in line with sector norms).
This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 69 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SCUTUM with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of SCUTUM in 2024 is 4.0 M€.
SCUTUM recorded a net loss in 2024.
The headquarters of SCUTUM is located in PARIS (75008), in the department Paris.
The tax return of SCUTUM is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).
SCUTUM operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.